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Recent research has focused heavily on the practicality and feasibility of alternative architectures for supporting continuous auditing. In this paper, we explore the alternative architectures for continuous auditing that have been proposed in both the research and practice environments. We blend a focus on the practical realities of the current… (More)
A long-standing solar problem has been to measure the coronal magnetic field. We believe it determines the coronal structure and dynamics from the upper chromosphere out into the heliospheric environment. It is only recently that Zeeman splitting observations of infrared coronal emission lines have been successfully used to deduce the coronal magnetic flux… (More)
We dedicate this paper to the memory of our friend and colleague, Sally A. Webber, whose work provided the inspiration for this study. We would like to thank Richard Hatfield (associate editor), two anonymous referees, SUMMARY Auditing standards prescribe that the auditor should consider client management's attitude toward fraud when making fraud risk… (More)
A mosaic of images shows the extended structure of the cD galaxy that resides at the center of the rich cluster of galaxies Abell 2029. After correcting for the scattered light of nearby stars and galaxies, the faint halo of this giant can be traced out to a distance of more than 1 megaparsec, making it one of the largest and most luminous galaxies known.… (More)
The precise shape of the Sun has not been convincingly determined, despite half a century of modern photoelectric observations. The expected deviation of the solar-limb shape from a perfect circle is very small, but such asphericity is sensitive to the Sun's otherwise invisible interior conditions, as well as the solar atmosphere. We use evidence from a… (More)
Few circumstellar disks have been directly observed. Here we use sensitive differential polarimetric techniques to overcome atmospheric speckle noise in order to image the circumstellar material around HD 169142. The detected envelope or disk is considerably smaller than expectations based on the measured strength of the far-IR excess from this system.
During the past 25 years there have been many attempts to detect a possible dust ring around the sun, with contradictory results. Before the 1991 eclipse, infrared eclipse experiments used single-element detectors to scan the corona along the ecliptic for excess surface brightness peaks. The availability of relatively large-format infrared array detectors… (More)